Tag: KMBFM01 Investment Analysis & Portfolio Management

Key factor is nothing but a limiting factor or deterring factor on sales volume, production, labour, materials and so on. The limiting factor normally differs …

Angle of incidence It is the angle of intersection between total sales line and total cost line drawn in the case of break even chart. …

Owners and managers often continue to sell money-losing products out of sentimentality or unwavering optimism. To maximize your business’s profitability, you need to be equipped …

Expansion is the phase of the business cycle when the economy moves from a trough to a peak. It is a period when the level …

Differential cost analysis is also used when a business is confronted with the possibility of a temporary shutdown. This type of analysis has to determine …

Variance analysis is a process of measuring and analyzing the difference between the two figures. Variance analysis can be defined as a statistical or accounting …

Financial statement or report is the formal or written record which provides information about the financial activities of business, status, condition, and position of the …

Also known as ‘horizontal analysis, are financial statements showing financial position & profitability at different periods of time. These statements give an idea of the …

Common size statements are also known as ‘Vertical analysis’. Financial statements, when read with absolute figures, can be misleading. Therefore, a vertical analysis of financial …

Also known as the Pyramid Method. Studying the operational results and financial position over a series of years is trend analysis. Calculations of ratios of …